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the field of public practice, the profession is dominated by the Big Six
firms in France, whilst the smaller practices serving the SME sector have
merged to strengthen their position vis-à-vis the former groups. In the
past 30 years, the image of the local accountant and auditor serving the
SME type of business has given way to the emergence of large practices.
The Big Six have absorbed the smaller French firms and now certify the
accounts of the French corporations listed on the French stock exchange.
They have expanded into management consultancy and other advisory services,
and have moved into the provincial regions of France in pursuit of the
SME business.
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